The short answer
An executor should not simply decide what their time is worth and pay themselves from the estate. Reimbursement of proper estate expenses and remuneration for acting as executor are different things. A will can create an entitlement to payment, and professional executors need particular attention to the charging clause.
Expenses are not the same as a fee
An executor may incur legitimate administration costs while carrying out the role. Probate fees, professional valuations and other proper administration expenses can be estate expenses rather than personal costs of the executor.
Keep receipts, invoices and a clear record of why each cost was incurred. Personal spending should never be disguised as an estate expense.
Can a lay executor charge for their time?
Do not assume so merely because the job is time-consuming. The general fiduciary principle is that a person in a trustee-type office does not simply profit from the role without authority.
If the will expressly provides remuneration for an executor, the wording should be read carefully. If the will is silent and an executor wants to take a personal fee, obtain legal advice before making any payment from the estate.
What if the executor is a solicitor?
The Law Society specifically reminds solicitors that an appropriate charging clause is needed if a solicitor appointed as executor is to charge professional fees. It states that, without such a clause, a solicitor-executor who instructs their own firm is not entitled to charge a professional fee.
The Law Society also warns that the solicitor-executor, their spouse or civil partner, or a partner in the firm should not witness the will because section 82 can invalidate the benefit created by the charging clause.
What if the estate hires a solicitor or accountant?
That is different from the executor personally charging for their time. An executor can obtain appropriate professional help for estate administration where needed, with the professional fees treated according to the estate's proper administration and the terms of the engagement.
For a complex estate, using professional help can be more responsible than an unpaid executor trying to perform specialist legal or tax work themselves.
What should an executor record?
- all estate money received;
- all estate bills and professional fees;
- receipts for reimbursed expenses;
- the basis for any authorised remuneration;
- distributions to beneficiaries; and
- the final estate accounts.
Can an executor also be a beneficiary?
Yes. Receiving an inheritance under the will and receiving remuneration for acting as executor are legally different. Being a beneficiary does not give the executor permission to take their inheritance early or to add an informal “executor fee”.
Should a will include a charging clause?
If you are appointing a professional executor and expect them to charge professional fees, that question should be dealt with expressly when the will is drafted. For an ordinary family member acting as executor, remuneration is a personal planning choice that may need bespoke wording.
MakeAWILL.ie standard templates are not a substitute for negotiating bespoke professional-executor remuneration.
Related executor guidance
Official reference
Important: This is general information, not advice on whether a particular executor is entitled to remuneration. Check the will and obtain advice before taking a personal fee from an estate.
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